3/7 x (-1/2) • MARKING BRAINLIEST TO THE ANSWER WITH AN EXPLANATION ON HOW U GOT THE ANSWER!

Answers

Answer 1

Answer : The answer of the given expression is [tex]\frac{-3}{14}[/tex]

Explanation :

The given expression is: [tex]\frac{3}{7}\times \frac{-1}{2}[/tex]

As we know that,

When we are multiplying a fraction by a fraction then multiply numerators and multiply denominators like this:

[tex]\frac{X}{Y}\times \frac{A}{B}=\frac{X\times A}{Y\times B}[/tex]

So, the answer of the given expression will be:

[tex]\frac{3}{7}\times \frac{-1}{2}[/tex]

By multiplying numerators and multiply denominators, we get:

[tex]\Rightarrow \frac{3\times (-1)}{7\times 2}[/tex]

[tex]\Rightarrow \frac{-3}{14}[/tex]

Therefore, the answer of the given expression is [tex]\frac{-3}{14}[/tex]


Related Questions

Alpha and Beta are partners who share income in the ratio of 1:2 and have capital balances of $34,200 and $88,500, respectively, at the time they decide to terminate the partnership. After all noncash assets are sold and all liabilities are paid, there is a cash balance of $80,700. What amount of loss on realization should be allocated to Alpha

Answers

Answer:

Alpha and Beta

The amount of loss on realization that should be allocated to Alpha is:

$14,000.

Explanation:

a) Data and Calculations:

                                                Alpha    Beta         Total

Sharing ratio =                           1          :   2

Capital balances               $34,200   $88,500   $122,700

Cash balance =                                                     $80,700

Loss on realization = $42,000 ($122,700 - 80,700)

Loss sharing:

Alpha = $42,000 * 1/3 =  ($14,000)

Beta = $42,000 * 2/3 =                    ($28,000)

Cash refund                    $20,200   $60,500    ($80,700)

b) After sharing the loss (reduction in their capital balances against the available cash) in their profit and loss sharing ratios, their capital balances will be reduced by their respective amounts of loss.  Therefore, the cash each partner is entitled to will become equal to the cash available, as depicted above.

Panner, Inc., owns 35 percent of Watkins and applies the equity method. During the current year, Panner buys inventory costing $86,800 and then sells it to Watkins for $124,000. At the end of the year, Watkins still holds only $21,800 of merchandise. What amount of gross profit must Panner defer in reporting this investment using the equity method

Answers

Answer: $2289

Explanation:

First, we have to calculate the gross percentage which would be:

= (Revenue - Cost of goods sold) Revenue

= ($124000 - $86800) / $$124000

= 30%

Therefore, the amount of gross profit must Panner defer in reporting this investment using the equity method would be:

= ($21800 × 30%) × 35%

= $21800 × 0.3 × 0.35

= $2289

Q1. While walking to the local electronics store, MusicLover ponders his desire for a high-end noise cancelling headset with soft leather earcups, and realizes that he would purchase it if it were priced at $150, or $180, or even $195, but not at $210. On arriving at the store, he finds that the product is priced at $170. He buys it! Based on this information, Which number is closest to MusicLover's reservation price or willingness-to-pay (WTP) for the headset

Answers

Answer: b. $200

Explanation:

A person's willingness-to-pay refers to the maximum price they would be want to pay for a good or service. For instance, if you refused to pay more than $25 for a jar of honey, your willingness-to-pay for the jar of honey is $25.

In this scenario, MusicLover will buy the headset if they are $195 but not if they are $210. His willingness to pay is therefore between $195 and $210. From the options, the only figure in that range is option B with $200.

A shipping company in the Northwest has heard rumors that a national rival is considering opening a warehouse in a nearby city. In response, the company is exploring ways to add customers. Which best describes with whom they should consult?


a transportation salesman in the Sales and Services career pathway
a logistician in the Logistics Planning and Management Services pathway
a reservation ticket agent in the Sales and Services career pathway
a transportation manager in the Logistics Planning and Management Services path

Answers

Answer:

I also think it is A

Explanation:

They should consult a transportation salesman in the Sales and Services career pathway. Thus, option A is correct.

What is logistics planning?

The organization of a supply chain as it relates to a business is known as logistic planning. It entails a company's evaluation of order quantities, transportation, and storage. Before getting to the final customer, products go through a number of phases after manufacturing. The likelihood of product damage is decreased, order fulfilment is made more efficient, and profits can be increased by lowering shipping and storage costs.

Because it involves tracking commodities, logistics stretch back as far as trade. The old ways entailed keeping analogue records and certifying goods with trade seals. The Internet of Things (IoT) and radio-frequency technology are two examples of modern techniques that rely on technology. A crucial element of most logistics is the capacity to keep track of products across the supply chain.

Therefore, we can conclude that option A is correct.

Learn more about Logistics Planning here:

https://brainly.com/question/23717140

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A company reported average total assets of $1,240,000 in Year 1 and $1,510,000 in Year 2. Its net operating cash flow was $102,920 in Year 1 and $138,920 in Year 2. (1) Calculate its cash flow on total assets ratio for both years. (2) Did its cash flow on total assets improve in Year 2 versus Year 1

Answers

Answer:

A. Year 1 8.3%

Year 2 9.2%

B. Yes

Explanation:

(1) Calculation for its cash flow on total assets ratio for both years

Using this formula

Cash flow on total assets ratio =Net operating cash flow/Average total assets

Let plug in the formula

Year 1 Cash flow on total assets ratio=$102,920/$1,240,000

Year 1 Cash flow on total assets ratio=8.3%

Year 2 Cash flow on total assets ratio= 138,920/1,510,000

Year 2 Cash flow on total assets ratio= 9.2%

(2) Based on the above calculation YES it's cash flow on total assets improve in Year 2 versus Year 1

On July 1, 2016, Killearn Company acquired 110,000 of the outstanding shares of Shaun Company for $14 per share. This acquisition gave Killearn a 25 percent ownership of Shaun and allowed Killearn to significantly influence the investee's decisions. As of July 1, 2016, the investee had assets with a book value of $5 million and liabilities of $620,000. At the time, Shaun held equipment appraised at $308,000 above book value; it was considered to have a seven-year remaining life with no salvage value. Shaun also held a copyright with a five-year remaining life on its books that was undervalued by $1,208,000. Any remaining excess cost was attributable to goodwill. Depreciation and amortization are computed using the straight-line method. Killearn applies the equity method for its investment in Shaun. Shaun's policy is to declare and pay a $1 per share cash dividend every April 1 and October 1. Shaun's income, earned evenly throughout each year, was $591,000 in 2016, $634,400 in 2017, and $682,400 in 2018. In addition, Killearn sold inventory costing $98,400 to Shaun for $164,000 during 2017. Shaun resold $117,000 of this inventory during 2017 and the remaining $47,000 during 2018. Determine the equity income to be recognized by Killearn during each of these years. Compute Killearn's investment in Shaun Company's balance as of December 31, 2018.

Answers

Answer:

A. 2017 $61,400

2018 $49,400

B. $1,650,800

Explanation:

A. Calculation to Determine the equity income to be recognized by Killearn during each of these years.

2017 EQUITY INCOME

Equity Income =(25%*$634,400)-($ 1 per share April 1 Cash dividend+$ 1 per share October 1 Cash dividend*$110,000)

Equity Income =$158,600-($2per share*110,000)

Equity Income =$158,600-$220,000

Equity Income =$61,400

2018 EQUITY INCOME

Equity Income =(25%*$682,400)-($ 1 per share April 1 cash dividend+$ 1 per share October 1 cash dividend*$110,000)

Equity Income =$170,600-($2per share*110,000)

Equity Income =$170,600-$220,000

Equity Income =$49,400

Therefore the equity income to be recognized by Killearn during 2017 is $61,400 and 2018 is $49,400 .

b. Computation for Killearn's investment in Shaun Company's balance as of December 31, 2018

Original Investment at Cost $1,540,000

( 110,000*14per share)

Add 2017 Profit shared (Net of Dividend) $61,400

Add 2018 Profit shares (Net of Dividend) $ 49,400

2018 Investment Value $1,650,800

($1,540,000+$61,400+$ 49,400)

Therefore Killearn's investment in Shaun Company's balance as of December 31, 2018 will be $1,650,800

How would you address mental challenges and age-related issues with exercising?

Answers

Answer:

Explanation:

Having someone to exercise with you makes it more enjoyable. ... Make exercise a priority and set time aside during the day. ... Identify activities that they enjoy. ... Start slowly and advance the exercise program gradually. ... Set realistic expectations. ... Be supportive.

What is a political argument for regional economic integration? Multiple Choice It reduces the potential for violent conflict. It creates opportunities for entrepreneurism. It tends to increase national sovereignty. It stimulates economic growth. It increases trade diversion.

Answers

Answer:

The political argument for regional economic integration is that:

It reduces the potential for violent conflict.

Explanation:

Regional economic integration is a well-known tool for reducing violent conflict between nations within a geographic region.  Other benefits include the creation of economic opportunities for entrepreneurs with expanded markets.  It thereby stimulates economic growth within the region.  It does not increase national sovereignty but increases trade diversion from productive exporters to less capable nations.

A combination of clothing and cell phones that would meet the allocative efficiency would be: Group of answer choices any combination on the production possibilities frontier that brings the highest level of satisfaction to the people in the economy. combination G because it represents the combination with the highest number of cell phones and clothing. Combination A because cell phones are more valuable than clothing. combinations B or C because they represent a balanced quantity of cell phones and clothing.

Answers

Answer: Any combination on the production possibilities frontier that brings the highest level of satisfaction to the people in the economy.

Explanation:

The Production Possibilities Frontier depicts the quantities of two goods that can be produced given that resources are limited and being used to produce the same goods.

Allocative efficiency therefore is any point on this frontier that brings the highest level of satisfaction to the people based on their needs and wants. For instance if people want more clothing than cell phones they should pick any points from B to E.

So long as it is on the PPF, there is Allocative efficiency.

You own a portfolio that has $3,800 invested in Stock A and $4,800 invested in Stock B. If the expected returns on these stocks are 8 percent and 11 percent, respectively, what is the expected return on the portfolio

Answers

Answer:

the expected return on the portfolio is 9.67%

Explanation:

The computation of the expected return on the portfolio is as follows:

= Expected return of A ×  Investment A ÷ Total Investment + Expected return of B ×  Investment B ÷ Total Investment

= 8% × $3,800 ÷ ($3,800 + $4,800) + 11% × $4,800 ÷ ($3,800 + $4,800)

= 3.53% + 6.14%

= 9.67%

Hence, the expected return on the portfolio is 9.67%

If the free market (private) equilibrium quantity is greater than the socially optimal quantity, one can infer that:

Answers

Answer:

The only that socially optimal quantity is lower than the equilibrium quantity is that the production of that specific good results in a negative externality. Negative externalities reduce social benefits of third parties, even though they do not actively participate in any type of transaction.

What collective name do we refer to: natural resources, labor, capital, education or know-how?

Answers

Answer:

Factors of production

Explanation:

The general name is factors of production. They are also the 'inputs' in the production process.

The factors of production are combined or put together for the productions of goods and services to happen.  The four factors include land, which represents the natural resources in this case.

Land refers to the space used to set up a business, and fertile lands used for agriculture, minerals, oil and gas, forest, and other natural resources.

Labor is the human input in production. It involves workers' knowledge, skills, strength, and time spent on the production process.

Capital is the money and assets used to start and maintain the business operation. It includes plant and machinery, equipment, building, factories used in making products for sale.

Know-how refers to entrepreneurship. It is the skills, willingness, and ability to put together and manage the other factors to produce goods.

What are the main issues to be addressed in a business code of ethics required by the Securities and Exchange Commission

Answers

Answer:

Conflicts of interest, full and fair disclosures, legal compliance, internal reporting of code violations and accountability.

Explanation:

The main issues to be addressed in a business code of ethics as required by SEC securities and exchange commission are conflicts of interest, full and fair disclosures, legal compliance , internal reporting of code violations and accountability.

With regards to the above, businesses are expected to fully disclose conflict of interest if there is any to SEC. The reason is to monitor the activities of the business whether it has deviated from its original plan. Again, it is expected of business to completely disclose facts as it relates to its dealings with members of the public in a fair manner.

Again, a business as required by SEC must comply legally to the regulations as instituted by relevant governing bodies. A business must also be accountable at all times for its actions or inactions.

The Cornelius Company has an ROE of 14.4 percent and a payout ratio of 30 percent. What is the company’s sustainable growth rate?

Answers

Answer:

11.21%

Explanation:

Calculation for What is the company’s sustainable growth rate

Sustainable growth rate=ROE*b/1-ROE*b

Let plug in the formula

Sustainable growth rate=14.4%*(100%-30%)/1-=14.4%*(100%-30%)

Sustainable growth rate=14.4%*70%/1-14.4%*70%

Sustainable growth rate=0.1008/0.8992

Sustainable growth rate=0.11209*100

Sustainable growth rate=11.21% approximately

Therefore the Sustainable growth rate will be 11.21%

Assume the following information: Percent Complete Milling Department Units Materials Conversion Beginning work in process inventory 300 45 % 30 % Units started into production during March 5,900 Units completed during March and transferred to the next department 5,800 100 % 100 % Ending work in process inventory 400 40 % 45 % Using the weighted-average method, what is the equivalent units of production for materials

Answers

Answer:

Equivalent units of production for materials = 5960

Explanation:

Given:

Units transferred out = 5800

Units in ending inventory = 400

%age of completion for conversion = 40%

To calculate the equivalent units of production by using the formula:

Equivalent units of production for materials = units transferred out + ( units in ending inventory × %age of completion for conversion)

= 5800 + ( 400 × 40/100)

= 5800 + ( 400 × 0.4)

= 5800 + 160

= 5960

An income property generates $9,200 per month, and is valued at $985,000. What is its gross rent multiplier

Answers

Answer:

107.07

Explanation:

Calculation for What is its gross rent multiplier

Gross rent multiplier= Income Property value/income property generated per month

Let plug in the formula

Gross rent multiplier= $985,000/$9,200 per month

Gross rent multiplier=107.07

Therefore its gross rent multiplier will be 107.07

Write a report to senior management why you believe that a cloud-based B2B solution is best for your firm.

Answers

Answer

Hello, the question seems to be asking for one to justify why cloud-based B2B  solutions should be adopted rather than another kind of solution. However, the background leading up to this comparison, and the reason why we are justifying one of the solutions above another is not clearly indicated.

We can however make certain assumptions.

Assuming there was a loss of revenue by your company resulting from poor communication between the company and its supply chain, it could potentially lead up to the conversation where a solution is being contemplated.

Explanation

So if a cloud-based Business to Business solution is under consideration, here are possible reasons why the company can opt for the same.

A) Ease of Communication: It will give direct communication and access between your firm and its supply chain. Thus making for faster and real-time decision making. It will make the connection and collaboration between partner firms easier. It will also make building, and managing your partner business ecosystems easier.  

B) Cheaper Solutions: Cloud-based business to business solutions are more robust yet cheaper than having an inbuilt inhouse business solution.

C) Flexibility and Scalability: With a cloud-based solution, your company does not need to invest money in the acquisition and maintenance of permanent servers, systems, and storage capacity which all increase as the business expands. Instead, you can opt for more or less space or computing power with the service provider based on your organization's needs.  

Unlike owned B2B solutions, you cannot descale because that would mean selling off some of your hardware. But this is totally possible with cloud-based solutions.

D) Competitive Agility: It is important to note that many successful enterprises use cloud-based Business to Business solutions such as Asada, IBM, Basecamp, Descartes, etc. So to remain relevant within its industry, your company should consider the use of cloud-based B2B solutions.

E) Risk Reduction: When your company owns it's own IT infrastructure, there will always be the risk of having to deal with downtimes. This can happen due to Natural disasters such as floods, hurricanes, etc. There are also power outages or equipment failures etc. By outsourcing this component of your company's operation, the risks are also outsourced.

Cheers

Souza Inc, which produces and sells a single product, has provided its contribution format income statement for October.

Sales (4,000 units) $88,000
Variable expenses 40,000
Contribution margin 48,000
Fixed expenses 41,700
Net operating income $6,300

If the company sells 3,500 units, its net operating income should be closest to:_______

a. $5,513
b. -$4,700
c. $6,300
d. $300

Answers

Answer:

d. $300

Explanation:

Calculation for what its net operating income should be closest to

Using this formula

First step is to calculate the contribution margin per unit using this formula

Contribution margin per unit= Contribution margin ÷ Number of units

Let plug in the formula

Contribution margin per unit= $48,000 ÷ 4,000 units

Contribution margin per unit= $12

Second step is to calculate the contribution margin

Contribution margin = 3,500 units × $12

Contribution margin = $42,000

Now let calculate the net operating income using this formula

Net operating income = Sales - Variable cost - Fixed expenses

Let plug in the formula

Net operating income= $42,000 - $41,700

Net operating income= $300

Therefore its net operating income should be closest to $300

Pat decides to leave her job as an engineer to start a her own business. She estimates that her costs in rent, inventory, supplies, total $150,000. She will also give up her $80,000 salary as an engineer to work in her business. How much is her implicit cost

Answers

Answer:

Pat

Her implicit cost is:

$80,000

Explanation:

Pat's implicit cost is one part of the opportunity cost that arises when she utilizes her resources, knowledge, and skills toward a project or business without any explicit compensation for the utilized resources.  She will be giving up $80,000 from all salary as an employed engineer to start her own business.  She does not necessarily need to make a monetary payment for her implicit cost, unlike her explicit cost of $150,000.

otal asset turnover 2.6 Profit margin 6.6 % Equity multiplier 1.5 Payout ratio 25 % What is the sustainable growth rate?

Answers

Answer:Sustainable growth rate =0.19305=19.305%

Explanation:

Sustainable growth rate is calculated as

Return on equity X (1 - dividend payout ratio)

But

Return on equity = profit margin X total asset turnover X equity multiplier

= 6.6% X 2.6 X 1.5

= 0.2574 X 100

=25.74%

The dividend payout ratio is 25% or 0.25

Sustainable growth rate =25.74% X (1-0.25)

=0.2574 X 0.75

=0.19305 X 100

=19.305%

What will most likely cause a lender to deny credit?
OA short credit history with high balances
O Possession of two credit cards
OA small amount of debt owed
OA historic credit score of 300

Answers

Answer:

A historic credit score of 300

Explanation:

A credit score is a numeric record that expresses the reliability of a borrower to repay loans. The credit score or credit rating is determined by, among other things, credit history, income level, and the individual's income to debt ratio.

Credit scores range between 300 and 850. 300 is the lowest and the poorest score. A score of 300 indicates that the borrower has a bad history of debt repayment. They are always late on repayments,  miss on installments, or have defaulted on loans. Lenders consider such persons as high-risk borrowers and are likely to deny them credit facilities.

Write down the characteristics which had the highest poverty rate in 2016?

Answers

Answer:

Follows are the solution to this question:

Explanation:

The poverty rate is the proportion of those whose income falls below the poverty line, as well as, the official poverty level of 2016 was 12.7% when half of the median family income for the overall population. Below are the highest poverty level features in 2016:

Desire to share exposure to food and clean water. Entry to living standards or jobs is little to no. Conflict. The unfairness. Wretched schooling. The shift in the atmosphere. Transportation deficit. The government's limited capacity.

A vacant lot acquired for $115,000 is sold for $298,000 in cash. What is the effect of the sale on the total amount of the

Answers

Answer:

+$183,000

$0

+$183,000

Explanation:

Total assets increased by ($298,000 - $115,000) $183,000.

Total liabilities has no change

Total shareholder equity increased by ($298,000 - $115,000) $183,000.

which market structure p
redominantly uses product differntation

Answers

Monopolistic competition
Monopolistic competition: Product differentiation.

List and briefly describe three popular forms of ownership used in the lodging industry that allow for rapid expansion.

Answers

Answer:

Three popular forms are; Franchising, Management Contracts & Vacation Ownership. They are explained below

Explanation:

Three popular forms are; Franchising, Management Contracts & Vacation Ownership.

1) Franchising: This is a well-known marketing strategy that's used for business expansion and it's simply an arrangement whereby one party named the "franchisor" will grant or license some of it's rights and authorities to another party named the "franchisee".

It works such that a contractual agreement would be in place between Franchisor and Franchisee. In this agreement, the Franchisor will authorize the franchisee to sell their goods, products & services and give them rights to use their brand name & trademark.

2) Management contracts: This is simply an arrangement whereby the operational control of an entire enterprise will be vested by contract in a separate enterprise that will perform the necessary managerial functions in exchange for a specific fee. Now, management contracts are not just about selling a method of doing things but also about actually doing them.

3) Vacation ownership: This is a term used to refer to owning a timeshare.

Now, the mode of operation is usually a deeded ownership where we purchase a fraction of our favorite resort. The fraction is usually sold in weekly increments but then is also converted into points that can be used all around the world.

Problems and Applications Q9 Indicate whether each of the following statements is true or false. Statement True False 1. There can be no gains from trade between two countries if one of them has an absolute advantage in the production of all goods. 2. Comparative advantage determines the gains from specialization and trade. 3. If a certain trade is good for one country, it can't be good for the other country. 4. Two individuals can benefit from specialization and trade if they agree upon a price that lies between their opportunity costs of producing the good. 5. When a country opens to trade, people working in industries producing goods that the country exports are harmed by the trade.

Answers

Answer:

1. FALSE

There can still be gains from trade if one country has an Absolute advantage in the production of all goods because having absolute advantage does not mean that it has comparative advantage. If they did have comparative advantage in all goods then there would be no gain.

2. TRUE

As shown in the explanation above, gains from trade are determined by comparative advantage. If a country has comparative advantage in a good, it can gain from trading for a good it does not have comparative advantage in.

3. FALSE

Trade can and should be mutually beneficial to both countries.

4. TRUE

If both parties agree to a price that lies between their opportunity costs, they can make gains because they would be making more than their opportunity costs.

5. FALSE

The country has opened up to trade which means that the good they export now has a larger market to sell to. This will be beneficial to the people in the exporting industry as they will sell more and thus make more money.

There are four consumers willing to pay the following amounts for haircuts,

Gloria :$7 Jay: $2 Claire : $8 Phil: $5


and there are four haircutting businesses with the following costs:

The maximum possible total surplus is $55. Each firm has the capacity to produce only one haircut. For efficiency, how many haircuts should be given? Which businesses should cut hair and which consumers should have their hair cut? How large is the maximum possible total surplus?

Answers

Answer:

Following are the solution to the given question:

Explanation:

Please find the attachment file.

When there are 3 haircuts, demand, and supply trends cross. The price may range from $5 to $4. It is because, at a cost of around $4, 3 hairstyles were required, 3 are requested, and 3 are also given. Similarly, unless the price is 5 dollars, 3 haircuts are required, and 3 were provided.

Gloria, Emily, and Phil get the hairstyles at this cost, whereas companies A, C, and D are in the market Maximum TS = shady area from the production of demand = 11

Watson's Computer Company expects to produce 2,250 computers. Watson's Computer Company also expects to use 13,000 parts and have 20 setups.The allocation rate for materials handling will be

Answers

Answer:

$4.00

Explanation:

Calculation for what The allocation rate for materials handling will be

Using this formula

Materials handling allocation rate=Material Handling/Expected parts to use

Let plug in the formula

Materials handling allocation rate=$52,000/13,000 parts

Materials handling allocation rate=$4.00

Therefore The allocation rate for materials handling will be $4.00

f Hailey, Inc., has an equity multiplier of 1.6, total asset turnover of 2.2, and a profit margin of 4 percent, what is its ROE?

Answers

Answer:

14.08

Explanation:

Calculation for what is its ROE

Using this formula

ROE = Profit margin*Total asset turnover*Equity multiplier

Let plug in the formula

ROE=4*2.2*1.6

ROE=14.08

Therefore the ROE will be 14.08

cool hall inc. manufacturing overhead for the year was estimated to be $702,540. if the predetermined overhead rate is based on direct labor hours, then the estimated direct labor hours of the predetermined overhead rate is based on direct labor-hours, than the estimated direct labor hours of the beginning of the year used in the predetermined overhead rate must have been

Answers

Answer:

c. 31,504 direct labor hour

Explanation:

Note: The full question is attached as picture below

Manufacturing overhead applied = Actual Manufacturing overhead + Over-applied overhead

Manufacturing overhead applied = 697,450 + 40,680

Manufacturing overhead applied = 738,130

Manufacturing overhead applied = Predetermined overhead rate * Actual direct labor hour

738,130 = Predetermined overhead rate * 33,100 direct labor hour

Predetermined overhead rate = $738,130 / 33,100 direct labor hour

Predetermined overhead rate = $22.30 direct labor hour

Estimated direct labor hour = Estimated Manufacturing overhead / Predetermined overhead rate

Estimated direct labor hour = $702,540 / $22.30 direct labor hour

Estimated direct labor hour = 31,504 direct labor hour

So, the estimated direct labor hours at the beginning of the year used in the predetermined overhead rate must have been 31,504 direct labor hour.

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